{"id":2555,"date":"2012-09-12T14:05:19","date_gmt":"2012-09-12T14:05:19","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=2555"},"modified":"2023-08-01T10:33:32","modified_gmt":"2023-08-01T10:33:32","slug":"digital-tax-compliance","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/digital-tax-compliance\/","title":{"rendered":"Electronic payment obligations for corporation tax and payroll tax"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Estimated reading time (in minutes)” number=”2″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2012\/09\/ey-man-working-on-tablet-scaled.jpg” title_text=”ey-man-working-on-tablet” _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Digital tax complianceSince October 1, 2011, companies have been required to pay their corporation tax electronically if their turnover exceeds 230,000 euros excluding tax.\u00a0<\/span><\/span>In addition, companies subject to corporation tax are required to telepay their\u00a0 tax\u00a0<\/span>debts\u00a0<\/span>\u00a0.<\/span><\/p>\n

Electronic payment obligations for corporation tax and payroll tax: \u2013<\/span><\/h2>\n

As of October 1, 2012, the Ministry of Finance announced that all companies subject to\u00a0<\/span>corporation tax<\/span><\/a>\u00a0must comply with the following requirements:<\/span><\/p>\n

    \n
  1. Electronic transmission of corporation tax and social security payments: Companies are required to electronically transmit their corporation tax and social security payments.\u00a0This requirement applies to all deposits made from October 2012.<\/span><\/li>\n
  2. Electronic declaration and payment of VAT: Companies are required to declare and pay their VAT electronically.\u00a0This includes submitting VAT credit refund requests electronically.\u00a0The VAT obligation applies to all filings made from October 2012, starting with the monthly VAT return filed for transactions made in September 2012.<\/span><\/li>\n<\/ol>\n

    For example, companies that closed their 2011 financial year on December 31, 2011, with a turnover of more than 230,000 euros, must electronically pay the balance of their corporation tax for the 2011 financial year before March 15, 2013. If a company comes under the jurisdiction of the Direction des Grandes Entreprises (DGE), it must declare and pay its business taxes electronically regardless of the turnover achieved.<\/span><\/p>\n

    Electronic declaration and VAT regulations\u00a0<\/span>:<\/span><\/a>\u00a0\u00a0requirements and deadlines: \u2013<\/span><\/h2>\n

    It is important to note that as of October 1, 2013, companies not subject to corporation tax but with a turnover (excluding tax) of more than 80,000 euros will also have to electronically submit their declarations and VAT.<\/span><\/p>\n

    In addition, as of October 1, 2014, electronic declaration and payment obligations have been extended to all companies without condition of turnover.<\/span><\/span><\/p>\n

    Compliance with these electronic payment and reporting requirements is crucial for businesses to ensure that they meet their tax obligations accurately and efficiently.\u00a0Seeking advice from a competent business lawyer can provide valuable guidance in navigating these\u00a0 regulatory\u00a0<\/span>obligations\u00a0<\/span>\u00a0.<\/span><\/p>\n

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    Digital tax complianceSince October 1, 2011, companies have been required to pay their corporation tax electronically if their turnover exceeds 230,000 euros excluding tax.\u00a0In addition, companies subject to corporation tax are required to telepay their\u00a0 tax\u00a0debts\u00a0\u00a0. Electronic payment obligations for corporation tax and payroll tax: \u2013 As of October 1, 2012, the Ministry of Finance […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[295],"tags":[],"class_list":["post-2555","post","type-post","status-publish","format-standard","hentry","category-commercial-and-company-law"],"yoast_head":"\nElectronic payment obligations for corporation tax and payroll tax - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Digital Tax Compliance Since October 1, 2011, companies have been required to electronically pay their corporation tax if their\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/digital-tax-compliance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Electronic payment obligations for corporation tax and payroll tax - 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